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This comment says that you can choose whether or not to display the confidentiality level in the header of your documents. If you choose to do so, in the Statement of Applicability you have to mark control A.8.2.1 (Classification of information) as applicable. If you choose not to, you have to mark this control as not applicable in the Statement of Applicability.
As a justification for the application of the control in the Statement of Applicability document, you state unacceptable risks, laws or contractual clauses.
These articles will provide you further explanation about ISO 27001:
- What is ISO 27001 https://advisera.com/27001academy/what-is-iso-27001/
- The basic logic of ISO 27001: How does information se curity work? https://advisera.com/27001academy/knowledgebase/the-basic-logic-of-iso-27001-how-does-information-security-work/
These materials will also help you regarding ISO 27001:
- Free online training ISO 27001 Foundations Course https://advisera.com/training/iso-27001-foundations-course/
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Jun 12, 2018